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Accounting for Digital Assets under U.S. GAAP - Part II
Audit & Assurance
CPE Self-study

Accounting for Digital Assets under U.S. GAAP - Part II

Learn how to apply the AICPA Digital Assets Working Group’s practice aid to help account for digital assets.

$59 - $69
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



Sean Prince


1 year

Product Number


 Business & partner 
 Also available asWebcast

This CPE Self-study is also available as a Webcast

CPE credits will be awarded once per title. For example, if you buy a webcast and a self-study course with the same name, only the CPE you finish first will result in credits earned.

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Product Details

Guidance on how to account for digital assets

Though the use of digital assets is rapidly expanding, accounting guidance has not kept pace. As a result, accounting for digital assets can feel shaky.

The AICPA can help

This course reviews the AICPA practice aid on accounting and auditing for digital assets so you can understand what to do when you or your client accounts for stablecoins.

It will explain how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP.

You’ll also learn more about what the AICPA is doing to lend clarity and guidance to this increasingly important field.

Learn how you can add more value

Whether you’re a CPA with attest clients or an industry accountant responsible for corporate accounting policy, this guidance will give you a clear path to help your clients or firm by applying the most up-to-date accounting policy.

Through detailed examples and use cases, you can see real-world application of this guidance.

Who Will Benefit

  • Public accounting professionals
  • Management accountants
  • Consultants with financial clients
  • Financial services professionals

Key Topics

  • Guidance on how to account for digital assets
  • Fair value of digital assets under FASB ASC 820
  • Accounting for stablecoins
  • Specialized industry practice for digital asset accounting

Learning Outcomes

  • Recall guidance on how to account for digital assets under U.S. generally accepted accounting principles (GAAP).
  • Determine how reporting entities that apply specialized industry guidance should account for their involvement with digital assets.
  • Identify factors that affect the fair value measurement of digital assets under FASB ASC 820.
  • Determine how stablecoins are accounted for under GAAP.
Credit Info
CPE Credits
NASBA Field of Study
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

Group ordering for your team

2 to 5 registrants

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6+ registrants

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Contact us
Sean Prince
"Sean is a Managing Director in Crowe's Assurance Professional Practice (or National Office). His primary responsibility is to support Crowe's audit practice with the application and interpretation of complex accounting guidance, including financial instruments, hedge accounting, revenue recognition, and accounting for cryptocurrency. He currently serves as the firm's revenue recognition SME co-leader. Prior to joining Crowe, Sean served for two years as the leader of the accounting advisory practice at a national accounting firm, assisting clients with the application of complex accounting guidance and the implementation of new accounting standards. Sean began his career as a postgraduate technical assistant (PTA) with the Financial Accounting Standards Board (FASB). Sean graduated summa cum laude from Brigham Young University with both Bachelors and Masters degrees in accounting. Sean currently holds an active CPA license in both New York and Connecticut, and is a member of the AICPA and New York State Society of CPAs."

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Accounting for Digital Assets under U.S. GAAP - Part II
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